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Draft of IRS Publication 590-B: Distributions from Individual Retirement Arrangements (IRAs), for Use in Preparing 2021 Returns (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Jan. 7, 2022 "What's New: [1] Life expectancy tables updated.... [2] Form 8915-F replaces Form 8915-E for reporting qualified 2020 disaster distributions and repayments of those distributions made in 2021 and 2022... [3] Qualified charitable distributions (QCDs) may be reduced." |
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